Hani Sarji

United States
Areas of Practice
  • Taxation
  • Wills, Trusts, & Estate Planning

Charts for Notice 2011-76

On September 13, 2011, the IRS released Notice 2011-76, which extends pressing deadlines for estates of people who died in 2010. Executors of 2010 decedents now have more time to make an informed decision about whether to stay…more
 /  Taxation, Wills, Trusts, & Estate Planning

IRS Publishes Guidance For Executors Of 2010 Decedents

On August 5, 2011, the IRS published long-awaited guidance for executors of estates of people who died in 2010. Notice 2011-66 explains how these executors can opt out of the estate tax, and Revenue Procedure 2011-41 explains…more
 /  Taxation, Wills, Trusts, & Estate Planning

Wealth Transfer Tax Reform In Obama’s 2012 Budget Proposal

The material relating to President Obama’s 2012 budget proposal is voluminous. This handout focuses on proposed changes to wealth transfer taxes in Obama’s 2012 budget proposal. It excerpts relevant pages from two sources: (1)…more
 /  Taxation, Wills, Trusts, & Estate Planning
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